U.S. District Court Finds IRS Violated Confidentiality Laws by Sharing Taxpayer Addresses with ICE

The U.S. District Court for the District of Columbia held that the IRS violated IRC §6103(i)(2) by improperly disclosing confidential taxpayer addresses to ICE, indicating it would supplement the appellate record with new evidence of the violations if it had jurisdiction. The taxpayer, a group of plaintiffs, had previously obtained a preliminary injunction against the IRS’s policy of sharing taxpayer addresses with ICE. While that injunction was on appeal, the IRS filed a declaration admitting it had disclosed addresses to ICE without verifying ICE’s requests met statutory requirements, including in cases where ICE provided clearly deficient address information. The court ...